Connecticut General, Life Ins. Co. v. Eaton
District Court, D. Connecticut
At Law. Action by the Connecticut General Life Insurance Company against Robert O. Eaton, as Collector of Internal Revenue for the District of Connecticut. Trial to court.
1Opinion of the Court
THOMAS, District Judge.
In this action the plaintiff seeks to recover from the defendant certain taxes which it claims were illegally assessed against it under and by virtue of the provisions of the act of Congress approved August 5, 1909 (36 Stat. 112, c. 6, § 38 [Comp. St. 1913, §§ 6300, 6301]), entitled “An act to provide revenue, equalize duties and encourage the industries of the United States and for other purposes.” The case was heard by the court without the intervention of a jury, in accordance with a stipulation entered into by the attorneys of record, wherein it was agreed that a…
2Cases cited5 opinions
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Hedden v. RichardSupreme Court of the United States · 1893
- Herold v. Mutual Benefit Life Ins.Court of Appeals for the Third Circuit · 1913
- City of Middletown v. N. Y., N. H. H. R. R. Co.Supreme Court of Connecticut · 1893
3Cited by22 opinions
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- Kansas City S. Ry. v. CommissionerUnited States Board of Tax Appeals · 1931
- Western Nat'l Life Ins. Co. v. CommissionerUnited States Tax Court · 1968
- State ex rel. Brewster v. WilsonSupreme Court of Kansas · 1918
- Metropolitan Life Insurance v. StateIndiana Supreme Court · 1924
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